Ssente eziddugavu ze ziwandiikiddwa oba ebintu ebitaawerebwa bannabyamisolo.[1] Olwo Inteko y'eby'ensimbi ya Buyindi ekendeereza ku ssente enkulu, okuwereza obulyi bw'enguzi, n'okugoonoona mu ngeri ey'obwenkanya. Omuntu okutwalira awamu ssente eziba zifunibwa okuyitira mu mirimu egimenya amateeka, obulyi bw'enguzi, okutunda obuguzi n'essente ezikkirizibwa mu mateeka mu Buyindi, mu myaka ekkumi egiyise, India yateekawo ekimu ku b'obuterekero bw'ensi yonna obutereevu, n'ebiragiro eby'amaanyi ebikolebwa mu nsi yonna, gamba ng'okukolagana okwawukana ku mateeka, n'okukolera awamu okw'amaanyi. Ekitundu kino kinnyonnyola engeri amateeka g'omusolo, okubuuza ku by'omusolo, gavumenti, n'okusoomooza okutawanjula ssente mu mateeka.

Okukola Emirimu mu Mateeka Okusobola Okulonda Ssente Eziddugavu

Enkola Buyindi gye yakwata ku kulwanyisa essente ezidduukirirawo erina enkola y'amateeka agafuga eby'obugagga eby'omu maka n'eby'oku nnyanja. Amateeka gasatu. “‘ The Inhome Task Act, 1961; akakwakkulizo ka Benami Transbitions (Provition). 1988 (nga bwe kwakolebwa okukyusaamu) ne Black Monde (Undidad Ofivrance ne Assetsssss) era ne Implation of Tracturect, 2015-*'ak'okusala, n'okujjuza obugagga. Okugattako, okuwo n'okugobererwa kw'Essente (PMMMM), 2002, ne ku Bikwata ku Bunnanzendo (FMA), ebitongole by'Akaluuntracrenti (E), 1999, ebitongole eby'okugobeesa.

Omusolo, 1961

Ekiragiro Inhome Tax Act kijja kusigalawo kakwate akago kago akafuga amaka akakwata ku kulwanyisa abaddugavu abakozesa enzivu. Kampani eyo era etulagira nti buli muntu, kampuni, buli muntu, buli muwansi, buli kampuni, buli omu alina okuddiŋŋana ewandikidde ensibuko za ssente. Obungi ku nsonga enkulu eziba zigenda kukolebwako:

  • [[AKKA] Okukkusa 68-69D: Ebitundu bino biwa obulagirizi ab'obuyinza ku bikwata ku misolo egitali gimanyiddwa, okusasula ebbanja, n'ebbeeyi ebya kampuni nga biva ku ndagiriro. Singa omusolo tayinza kunnyonnyola mu bujjuvu ensibuko ya ssente ezisaasaanyizibwa mu bitabo byabwe, oba ensibuko y'essente ezisaasaanyizibwa ku kunoonya ebintu, omukulembereza ayinza okwongerako ssente ezo ku ezo ku ssente z'omusolo n'omusolo gwe asasula ku muwendo gwa puckiver ne ku muwendo gwagwo ku kivvuzikkero 60% (nga wa 60% k'awunzivvuzibwe n'amaguzi).
  • [[AKY'OKUFUUKA] [:0] Okunoonyereza ne Seiza (Ekya bulijjo 132 ne 132A):[[AGUFU] Abaami bayinza okusena mu ngeri eyeewuunyisa, okunyaga ssente, ebikompe eby'omuzizo, n'ebiwandiiko, era oluvannyuma n'ongera ku muwendo gw'essente ezibikwekeddwa. Mu miteeko egya waggulu, enteekateeka zino ziviiriddeko okuzuula enkumi n'enkumi n'enkumi z'abakungu mu by'obugagga ebikwekeddwa.
  • [[AKMENTI] Empeera ziva ku kibonerezo eky'essente ezifunibwa mu 100 okutuuka ku 300% ku musolo. Okudduka mu bugenderevu era kuyinza okuviirako abamenyi b'amateeka okusibibwa, nga mw'otwalidde n'okusibibwa emyaka musanvu ku Lw'Akatundu 276C ku ka 'Lw'.

Okusobola okuleetera abawagizi okugoberera kyeyagalire, gavumenti ereeseewo kaweefube ow'okumanyisa ebiwandiikibwa ebya . 2016, ekiwa abawaabi b'amagoba okutunda ebintu eby'omu maka n'essente ezitamanyiddwa, okusasula omugugu ogwa 45% (30%, 33% musolo, 33% espeesa, ne 10% ekibonerezo). Ebirengo ebisukka mu 64,000 byakolebwa, ne bikkomyawo nga 767.

Act Benami Transactions (Proviction) 1988 (mu kiseera we yalongoosebwa mu 2016)

Benami admiration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • [[Act:0] 'O' - 'LW' okumanyibwa:[ Intengiso eya 2016' egaziyizza erinnya lyonna ery'amaguzi gye liba teriyinza kumanyibwa. Era kikwata ku muntu atasobola kugula bintu bino.
  • [[AGUMENTI] Adjupact Buyinza ne APULI: A Benami Prohibition Adjual Aguthority (BPAA) era akaweefube akkiriza obusaze obwa kakolebwewo obutuufu.
  • [[Act:0]] Erandiika:[[FULT:1]] Okuyingira mu by'osuubirira mu benami kisalibwamu ekibonerezo eky'okusiba ekiyitiridde emyaka musanvu, era n'okusasula 25% ku muwendo gw'ebintu. Okugatta ku ekyo, ebintu bisobola okunyagibwa gavumenti ey'omu masekkati.

Mu 2023, Ekitongole Ekikola ku by’Okusasula Ensimbi kyali kitaddewo ekizimbe ky’omusolo ekyalinami nga kya muwendo nnyo mu kiseera ekyo era nga wansi w’Akabonero kano waaliyo abantu nga bagezaako okukweka ebintu byabwe nga bakozesa akapapula.

Ssente Embi, n’Akakwate k’Emisolo mu 2015

Ago ago ge mateeka amangi agafuga ensi yonna agaakolebwa abaddugavu agaakuumirwako mu nsi endala.

  • [[Act:0] Kisaawe eky'okulabirako:[[[NKULULA] Buli mutuuze (omulala n'abo abatwalibwa okuba batuuze naye nga si batuuze aba bulijjo) alina okutegeeza ebiva mu bya munnaggwanga n'essente ze basasula mu misolo gye bisasula buli mwaka. Bwe kitaba bwe kityo, kiba kyetaagisa okuyisa ekibonerezo ekya ←10 lakh.
  • [[AKMENTI:0] Empeera esingayo obulungi n'ekibonerezo ekisalibwa: Essente n'ebbeeyi by'otakkiriza kuweebwa biwayizibwa biri 30% (ku kikumi n'eces). Okugatta ku ekyo, ekibonerezo eky'enkana 90% ey'omusolo kiragiro kiragiddwa, nga embalirira ddala bulungi buli mugugu gwa 96% ku muwendo gw'essente ezimaliriddwa.
  • [[AKMENTI] Obuvunaanyizibwa: obutamanya bintu bya mu maka, okulemererwa okutegeeza ebintu bya munnaggwanga, kibi kya mumenyi w'amateeka ekibonerezo eky'okusibibwa emyaka nga 10. Akabonero kano era katwaliramu enteekateeka ez'okwegayirira abo ababimanya kyeyagalire nga tebannabitegeera.

Omusango guno guyambye nnyo mu kulumiriza abantu abatuumibwa mu Panama Mabaluwa ne Paradis. Era guleetedde abasolooza b'emisolo bangi okukozesa Window Ani eyo eya Tennate-Time Scance (2016) okulangirira ebintu ebigwira ku kigero ekikendeezeddwako ekiwera 60% (nga mw'otwalidde ne ekibonerezo).

Gavumenti Ziyamba mu Kufuga n’Emitindo Gye

Ng'oggyeko amateeka amakulu, gavumenti ya Buyindi etaddewo enkola ez'enjawulo ezisobola okugootaanya ebyetaago by'ensi n'ebiruubirirwa ebisobozesa ensimbi z'abaddugavu okubeera obulungi.

Okufuusibwa kwa Badayimooni mu 2016

Nga Noovemba 8, 2016, gavumenti yaleetera obuteesiteesi 76500 ne 761,000 obutundutundu ne bw'eggyako ennyimirira yaabwe mu mateeka. Kaweefube ono ow'amaanyi yakolebwa nga kiteeberezebwa nti 76.44 lakh crore (mali nga 86 ku buli kikumi eky'essente ezisaasaanyizibwa). Wadde nga okutaataaganya okw'eby'enfuna okwakolebwa mu kiseera ekitono kyali kwa maanyi, enkola eno yasobola okuvaamu ebibala mu ngeri eziwerako:

  • Okuyingiza ssente mu nnukuta za banka:[ Abasukka mu 99% ku buli kawunta eza ba dayimooni baakomezebwawo ku ndagiriro ze, nga kiraga nti bangi ku abo abeeterekanga ssente zaabwe zenkanankanankana ne baziteekamu akawumba ak'omusolo. Ekyo kyasobozesa ekitongole ky'omusolo okusalanga obuterekero nga kiriko abaako bye kifisse.
  • [[Akawayiro:0] Kino kyayongera mu biyingizibwa awa bulijjo:[ Oluvannyuma lw'okukozesebwa balubaale, obungi bw'emisolo egisaasaanyizibwa bugazisidwa mu mpandika eya [[Akawunti'okuyingizaamu e] eragibwamu mu mpalo. Obungi bw'enteerezo ezisaasaanyizibwamu obukaludwamu obulagira obutundu bwa '[AK'.97] lakh crore' buli lukalala olw'okwekebejjako aw'eyambisibwa mu misolo.
  • Empeera gye baasasula [[FOLT:0] ey'ekitongole eky'eby'okusawo yaleetera ekiragiro okuwayirwa kwa ba dayimooni nga kyongera amaanyi mu ngeri ez'enkola eya pulogulamu, gamba nga UPI, BHIM, ne busawo obugendera ku ntambi za mmotoka okukendeeza ku nsaasaanya ya ssente ezatabalibwa okumala ekiseera.

Obusambattuko bukyali bukola bulungi, naye okutwalirizibwa eby’obusamize kyataataaganya embalirira y’ensimbi n’abalala okugunjawo ebintu byabwe.

Obusolo (GS) n’Eby’Obusuubuzi

Mu lutaagibwa lwa GST nga Jjulaayi 1, 2017, omusolo gwadda mu kifo kyagwo ne gudda mu kifo kyagwo ne gutandika n'okuyingiza obukwasi bw'emisolo obutereevu obutalabika. Ebbanja erya info z'omusolo bwe zibaamu zigeraageranyizibwa ku kompyuta empanvu ezikolera ku kompyuta, okuddibwamu emisolo giba nga ginne waagwo guzibuwaza nnyo bannabizineesi okuziyiza okutunda ebintu oba okugula ebintu ebiyinza okubulako obunene. Empandika z'omusolo guzingiramu:

  • Ebbeetu Ebitundu eby'ekkubo: Empula y'ekyuma elagira okukola ebintu nga bitambula waggulu nga 760,000 esobozesa ebikolerwako okutambula nga biwandike ebireetebwa mu kiseera kyennyini, era kikendeeza ku bubonero obuba bulaga nti ebintu tebirina buwandike obutuufu.
  • Kino kitegeka nti ebiwandiiko eby'edda bibulako empandika y'emu n'eyo ereetebwawo mu misolo egitali gimu okuggyako nga oyo abituuzizza ebiduulidwa mu nfuna ye ey'ekika kya GST azzewo. Kino kiyamba mu kuzuula fayiro ez'enjawulo ezigenda kukebera amaterekero aga bulijjo ne kilemesa bayinsi ey'okugisasulamu bayiti n'okugifuula ey'obulimba.
  • [[AWULA:0] Ekiragiro kino kiwandika ebintu ebitali bimu ebikwatagana ne '[[KATANDIKWA:1] Applet Akawayiro akayitibwa GST Kano kakireetera ebinoonyezebwa mu ngeri nti ebinoonyezebwa tebirazesezza bikwatagana, ate nga n'ebitakkirizibwa oba ebitakkirizibwa bituuka ku bawansibwa ba bassommenti, bwe kityo ne kiviirako ebibalibwa okubalirirwa mu misomo n'okunoonyereza.

Okuva ku kukyusa emikutu gya GSD, emisolo egitali gigyo giyimiriziddwa nnyo olw'okugobererwa. Kyokka, okukekkereza amayinsiki ne kampuni ezifulumya enzivvuunuzi kisigala nga kizibu okuleetera gavumenti okutandikawo enkola ey'okukyusaamu mu misolo gye gisasula n'emitindo egiba gigobererwa mu kugiwandiisa.

Ebintu Ebisinga Obukulu

  • Pradhan Mantri Garib Kalyan Yoroya (PMGKY), 2016: Kawero ak'okwetukulwa eri abo abaateeka ssente eza balubanisi ezisukka ku busobozi bwabwe. Abagabula baawaamu 30%, 33% surreglation, ne 10% ekibonerezo, nga kibali ge omuwendo gw'abo abaawereza. Kumpi emirundi 73 ku buli 100,900 baaweerwa wansi wa akawerengo kano.
  • [[Akawayiro:0] Sevived Vish Scheme, 2020: Wadde nga kyali kiwandikiro eky'okusasula emisolo, kyayamba okukendeeza ku kunoonyereza okukwata ku ssente eziba ziweereddwa abaddusi era kyakubiriza abo abasasula emisolo okusala ob'osawo.
  • [[Akawulu:0]] Obuyonjo bw'essente:[[FULT:1] Kaweefube ow'okumanyisa data-agifuulamu oluvannyuma lw'okugifuula ntiyawunzika, gye bakesesaamu ebiterekebwa era ne babuuza abasolooza bye baatwala okuwanyisirwa ku intaneeti. Obusawo bw'essente ezisukka mu 18 lakh bwakolebwako, era emirundi mingi obungi, obuwandikiro obwakolebwa olw'amaterekero agatali manya.

Okukolera Awamu n’Okumanyisa Ebintu mu Nsi Yonna

Abakulu b'emisolo mu Buyindi bataddewo endagaano mu nsi yonna okusobola okuzuula ssente eziba ziterekeddwa mu nsi endala. Ekiseera eky'okukweka banka ebyama, kyayonoonebwa nnyo olw'enkola ezifaananako eza Com News Standard (CRS) ne Active Treasurence Comment Compliance Act (FATCA).

Endagaano y’Ab’obuyinza (MCAAA) ey’ENNKULA

Buyindi kiwandikiro ku MCAA, ekiwandikiddwa wansi w'ekitongole ekigaba obuyambi mu by'enfuna ne Development (OECD). CRS ekwetaagisa amakompusa g'eby'ensimu okusobola okutegeeza abatuuze mu nsi endala ebibali ku bannazo. Kino kizingiramu embalirira za banka, essente, n'essente endala. CRS bye bisooka mu Buyindi okuziganya mu 2018, era okuva olwo gavumenti efunye data ku by'eby'ensimbirira enkumi n'enkumi n'enkumi z'abatuuze Bayindii mu nsi endala.

Empaka z’Omusolo n’Ensonga Ezaago

Buyindi yateeka omukono ku bireedi by'entaagibwa by'omusolo nga biwandiikiddwa mu ngeri etegeezaamu ebigere. Bingi ku ebyo ebikoleddwa mu Buyindi, bizingiramu enteekateeka ez'okusasulira, gamba ng'okubuuza obuwandiike, okusasula emisolo nga bwe kitegekeddwa omulundi gumu. Kyokka, okunoonyereza okulala okukoleddwa mu DTAA ne Switzerland, okwategekebwa okuva mu 2018, kisobozesa Buyindi okufuna obubaka obwangu okumanya ebikwata ku banka za Switzerland ezibalwamu abantu baayo.

AKAKIIKO K’ENKUŊŊAANA EKY’AMAGGGOMBE

Mu kifo ky'ekibiina kya Indiya mu 2015, wansi w'ekitongole ekikola ku nsonga z'eby'enfuna mu nsi yonna, obuyindi bwassa omukono ku ndagaano y'ekibiina kya Intergovernmental Accounting Act ekiragira Abayindi okuwandiika ebikwata ku batuuze ba US, era nga bwe kiragiddwa kyetaasa, ebitongole by'eby'ensi ebiwandiikibwa mu ggwanga lya Buyindi. Kino kiyambye okumanyisa obugagga obw'omu miwaaso ne ku matabi g'omulembe gwa U.

Okusalira Omusango Ssente Eziri mu Nsi Endala

Nga balina obubaka okuva mu kkirizano zino, akakiiko akafuzi ka Criminal Investigation (DCI) wansi w'ekitongole Central Board of Directive Shasa (CDT) katandise okutongoza emisango mingi egy'ebiragiro. Ng'ekyokulabirako, obiwandiiko ebyava ku lukalala lwa HSBC Geneva ne Panama binoonyezesezza, bubuuka, era n'obw'abamenyi b'amateeka wansi w'Akabonero akayitibwa Black Money Act. Emirundo egimu, eby'obugagga okuva mu nsi endala bibadde bigulibwa mu lukalala era nga tebimanyiddwa.

Obuzibu Obuba mu Kugaba Ssente

Olw’okuba eby’enfuna byetaagisa ssente nnyingi nnyo, ab’obuyinza mu Buyindi balina okwewala okusasula emisolo egyo.

Obulyi bw’Enguzi n’Obuteefuga

Ssente eziddugavu zitera okukozesebwa mu by'obufuzi, okutandikawo enkola ey'okugobererwa kw'eby'obufuzi. Bwe kyatandikibwawo enkola y'okuleetawo okulabira, era oluvannyuma ne kizikirizibwa kkooti enkulu mu 2024, nga waliwo okukubawo ssente ku kalulu. Ab'obuyinza bakyekenneenyeza ssente mu ngeri nti ssente ezitali za mateeka zikozesebwa okusobozesa okulonda, ne kiviirako okuzibuwaza okukuba obukujju mu by'obufuzi ku bibiina ebimu.

Obusobozi Obuzibu Okutegeera Ebikwata ku Mateeka

Abasolooza emisolo bakozesa enjawulo eri wakati w'okusasula emisolo n'ebbeeyi, okukozesa kampuni ezikozesa amakonkola amakooti n'ebisale by'ensimbi mu bitundu eby'enjawulo, era n'okukozesa eby'enkola ezikola obulungi ebitasuubirwa mu kuwa lipoota. Olutalo olw'omu mateeka emirundi mingi lutwala emyaka mingi, era ne bwe wabaawo ab'obuyinza, okukuŋŋaanyiza emisolo n'ebibonerezo bilwawo nga bayisiddwawo.

Ensimbi n’Ekibiina eky’Enjawulo

Wadde nga wabaddewo okweyongera kw'emitemwa gy'ensawo, Buyindi esobola okukola ku ssente, naddala mu byalo ne mu mirimu egya bulijjo. Ebbeeyi tezisobola kulekera awo kusasula musolo, GST, n'ebintu ebirala ebisabibwa. Gavumenti egezesa okukugira okusasula ensimbi eziweebwayo (umb. .C. . . . . . .A. 40A) ku namba ezigattiddwa mu kka y'essente eziweebwayo ensimbi ezisukka mu 760,000) era ekyo kye kiresembye omutemwa gwa ssente oguweebwayo.

Banka n’Ebisigi by’Omu Kiseera eky’Ebuvanjuba

Wadde CRS ne FATCA beeyongedde okumanyibwa mu banka ez'ekika kya bulijjo, ensalo empya nga 'cyppocurrenc' ne'ssente ezikola obulungi (Di) zireetawo okusoomooza okuppya. Mu Buyindi, okukakasuza omusolo ku by'omusolo ku magoba.[1]30% musolo gwa Buyindi gutwalibwa mu kifo ekimu ate 1% TDS /'ebaleetedde omusolo, naye okumanyibwa ng'okugula ebintu bingi ne guleka ssente eziddukibwa okusa ensa mu nsalo. Gavumenti ekola ku ku kusobozesa ebizitonero bya digiti.

Weeyongere Okutambula: Okunyweza Olutalo

Buyindi ekoze enkyukyuka ez'amaanyi mu kukola enkyuuka ezikwata ku ssente z'abaddugavu n'ez'eby'obufuzi naye olutalo lukyali luwedde.

Okugonza Obulamu bw’Abantu n’Emisolo

Ekiragiro kino kisobozesa abantu okwewala emisolo. Gavumenti esobola okuleetera omulimu okugukola mu budde obwa bulijjo. Okusobola okugukola, kyetaagisa okuwewulako obukulembezi obwa bulijjo, gamba nga okugunjawo obutundu obulagira kutandika butaka obw'emisolo obuba bumaze okusaasaanyizibwako.

Nyweza Ennyimba Ezikwata ku Butundu n’Essatu

Ekiragiro kino kikozesa enkola y'okukwata omusolo okumanyisa ebiba biguliddwa. Okuteeka mu nkola embalirira y'ebyuma ebiyamba okuteebereza enkola ez'okwewala amasasi, okugateeka mu nsawo ez'enjawulo, n'okunoonya obutwale obw'omuganyulo obw'ebizitoogo eby'amaanyi, kijja kukuyamba okwongera okulaba engeri y'okugonjoolebwa. Gavumenti era erina okuteekamu ebiwandiiko by'ebintu, okuwandiika obuwandiisi z'emmotoka, n'okugula ebintu eby'omuwendo gwa waggulu okusobozesa okukolagana obulungi n'ab'ab'abantu.

Weewale Obulyi bw’Enguzi mu by’obufuzi

Bwe kiba nti okusobola okukendeeza ku nsaasaanya yaayo ey’eby’obufuzi kiyinza okuviirako okusasulibwa kw’ensimbi, akakiiko akafuzi ak’omu kkooti ey’oku ntikko ka 2024 kaasalawo okutta omutemwa gwa Electoral Bond, ekyalaga nti kikulu okuteeka ssente mu nkola eya bulijjo, nga teweeyambibwa bulungi mu by’obufuzi.

Ka Tubeere Bamu

Buyindi yandibadde n'ebiruubirirwa ebirala eby'okugaziya enzivvuunuzi z'okugaziya enzivuunula y'amateeka nga mw'otwalidde n'eryamu erina okugobererwa mu bujjuvu mu kukyusakyusanya kwa CRS mu ngeri ejjuvu. Enkuŋŋaana ennene ezibaamu obusawo bw'omusolo zirina kugattirwamu okugattika awamu n'okutegeeza abantu ebintu ebiba bizingirwamu. Endagaano y'omusolo (OECD PRIPT ibiri) mu nsi yonna ereeseteetera okukomya n'okukomyawo ssente ezizikebwa, nga zikendeezesezza omulimu gw'okutonda ssente eziddumbi ebizimbulukusiddwawo.

Okuwagira Empisa z’Abasolo

Amateeka ku bwago tegasobola kumalawo ssente eziddugavu; okugobererwa kw'eby'enkola okusobola okugoberera enkola y'omusolo, okugobererwa mu buyigirize, okugobererwa mu misolo, okukkaanya kw'amateeka okusobola okuwa alipoota entuufu, n'okubonerezebwa okw'amaanyi eri abo abazza emisango. Kaweefube wa gavumenti “Mpa Ssente Zange” n'ebikolebwa ku ‘ Lunaku olw'okusasula musolo ’ bitambulira ku ludda olutuufu, naye okusindikira obuwandiikibwa abafuzi b'eby'ensi n'okusasula emisolo nga bwe byereere birinaakulaakulaakulaakula.

fundikira

Ekiragiro kino kikyusa etteeka ly'omusolo okuva ku nkola y'okuyingizaamu emisolo mu nkola eya Bayindi, era kiwayitiriramu enkola y'okuteekawo enkola y'okugoosa ebintu ebitali bimu, ng'eraga nti eby'obugagga eby'omu maka oba ebitali bya mu nsi. Kyokka, obulyi bw'enguzi, okulwawo okubutuukiriza, n'okukebeesa enzikiza, era n'okukulembereza kwa bijjulo bya bigenda mu maaso okumanyibwa kwa mitendera gino. Ekkubo eriri mu nkola y'emisolo gibadde k'ebiteempewo, liba nga liba liba liba liba liba liba liba libakkuliddwa olw'okumanyibwa ennyo eby'emisolo, oba okumanyibwa obugazi bw'eby’eby'eby'obufuzi, era ne bugaziwaza ebiva mu nsi yonna. Wabula obutongole ebitongole ebikola ebinoonya envubikkubisi bisobola okukyungibwa mu nsi yonna.[[5][5][5][5][5][3][5][19][